Import of Boric Acid - CBEC Clarification
EARLIER CBEC through Circular Nos. dated 28.10.2004, dated 6.09.2005 and Customs Instruction dated 6.10.2006 clarified on the issue of classification and importability of Boric Acid.
Further through Circular No. dated 17.9.2007 Board clarified that the classification of Boric Acid, in supersession of earlier Circulars, would be under heading 2810; technical grade pesticides for insecticidal use or Boric Acid put up for retail sale or other specified forms as preparations or articles alone will be classifiable under heading 3808.
While the issue of classification stands settled by the above Circular dated 17.09.2007, trade and industry represented to the Board regarding difficulties being faced by them on the issue of importability of Boric Acid on account of Board's Instruction dated 6.10.2006.
After examining the issues, Board clarifies that with the issuance of Board Circular No. dated 17.9.2007, all the earlier Circulars and instructions on the issue of classification and importability of Boric Acid have been superseded. However, provisions of Foreign Trade Policy as regards import of Boric Acid shall be adhered to.
In view of this clarification, Board desires that pending assessments, if any, may be finalised accordingly.
CIRCULAR NO. , Dated: August 4, 2010